# The Landfill Tax (Amendment) (No. 2) Regulations 2003

S.I. 2003/2313 · made 5 September 2003

These Regulations, which come into force on 1 October 2003, amend the Landfill Tax Regulations 1996 (S.I.1996/1527) (“the principal Regulations”) to provide a change to the scheme whereby landfill site operators are entitled to credit based on the contributions they give to approved bodies with objects concerned with the environment. The details of this scheme are to be found in Part VII of the principal Regulations “Credit: bodies concerned with the environment”.

Made under: Finance Act 1996 (Section 51, Section 53)

PDFs: Printed copy https://openlegislation.uk/landfill-tax-amendment-no-2-regulations-2003/pdf/uksi_20032313_en.pdf

## Introductory text

LANDFILL TAX
Made 5th September 2003
Laid before the House of Commons 8th September 2003
Coming into force 1st October 2003
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 51(1) and 53(1) of the Finance Act 1996, hereby make the following regulations:

## 1 

These Regulations may be cited as the Landfill Tax (Amendment) (No.2) Regulations 2003 and come into force on 1st October 2003.

## 2 

The Landfill Tax Regulations 1996 are amended as follows.

## 3 

In regulation 33—
(a) after paragraph (2)(d) insert–
“(da) where it is for the protection of the environment, and subject to paragraph (3A) below, the conservation or promotion of biological diversity through–
(i) the provision, conservation, restoration or enhancement of a natural habitat; or
(ii) the maintenance or recovery of a species in its natural habitat,
on land or in water situated in the vicinity of a landfill site;”
(b) after paragraph (2) insert–
“(2A) In paragraph (2)(da) above “biological diversity” has the same meaning as in the United Nations Environmental Programme Convention on Biological Diversity of 1992 .”
(c) after paragraph (3) insert–
“(3A) An object shall not be, or shall no longer be, regarded as falling within paragraph (2)(da) above if it involves works which–
(a) are required to be carried out by a notice or order within paragraph (4) below;
(b) are required to be carried out in accordance with an agreement made under section 16 of the National Parks and Access to the Countryside Act 1949;
(c) are required to be carried out in accordance with an agreement made under section 15 of the Countryside Act 1968;
(d) give effect to any provision of a management scheme under section 28J of the Wildlife and Countryside Act 1981 or are required to be carried out by a notice served under section 28K of that Act;
(e) are wholly or partly required to be carried out by a relevant condition; or
(f) are carried out with a view to profit.”
(d) in paragraph (10), after “(3)” insert “, (3A)”.

## Signature

Michael Hanson
Commissioner of Customs and Excise
New King’s Beam House, 22 Upper Ground, London, SE1 9PJ
5th September 2003

## Explanatory note

(This note is not part of the Regulations)
These Regulations, which come into force on 1 October 2003, amend the Landfill Tax Regulations 1996 (S.I.1996/1527) (“the principal Regulations”) to provide a change to the scheme whereby landfill site operators are entitled to credit based on the contributions they give to approved bodies with objects concerned with the environment. The details of this scheme are to be found in Part VII of the principal Regulations “Credit: bodies concerned with the environment”.
The Regulations amend regulation 33 of the principal Regulations to provide a new category of approved object (new paragraph (2)(da)) based on the conservation or promotion of biological diversity, as defined in the United Nations Environmental Programme Convention on Biological Diversity of 1992.
New paragraph (3A) provides that any such environmental project shall not be, or shall no longer be, regarded as falling within the new category of approved object if it involves works which a person is under an obligation to carry out under specified statutory provisions or carries out with a view to profit.

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Source: https://www.legislation.gov.uk/uksi/2003/2313 (the official version)
Page: https://openlegislation.uk/landfill-tax-amendment-no-2-regulations-2003
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.